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2016 (11) TMI 1075 - MADHYA PRADESH HIGH COURT

2016 (11) TMI 1075 - MADHYA PRADESH HIGH COURT - TMI - Imposition of VAT and Entry Tax under the VAT Act, 2002 and Central Sales Tax - Article 226 of the Constitution - pre-deposit not made - Held that: - there are substantial and cogent material available on record to show that petitioner's Company has been declared as sick industry, there is an order passed by the Board under the SICA and even in the matter of recovery of sales tax certain prohibition has been imposed by the Board. Taking note .....

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ing all concern - Appeals are restored to its original file and petitioner's appearing before the Appellate Authority along with certified copy of this order, the Appellate Authority shall proceed to decide the appeal in accordance to law on merit. - Petition allowed - decided in favor of petitioner. - W.P. No. 8898/2016 - Dated:- 2-8-2016 - Rajendra Menon (ACJ) And Anurag Shrivastava, JJ. For the Petitioner : Ganesh Purohit, Abhishek Oswal For the Respondent : Swapnil Ganguly ORDER Challeng .....

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the VAT Act has been dismissed by the learned Appellate Authority on on account of the fact that the mandatory pre-deposit has not been made by the appellant. Appellate Authority has not gone into the merits of the matter and merely by holding that pre-deposit amount is not made, the appeals have been dismissed without adverting to consider the question on merit. 3. Shri G. N. Purohit, learned Senior counsel invites our attention to the orders passed by the Board of Industrial and Financial Reco .....

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ave been condoned and appeal decided on merit. He places reliance on an order passed by this Court in somewhat similar situation in the case of Maa Bhawani Developers & Promoters, Jabalpur Vs. State of M.P. & Others - (2015) 27 STJ 885 (MP), wherein after considering the financial condition of the assessee in the matter of pre deposit in an appeal under Section 46, the appeal was directed to be decided without insisting upon pre deposit. Placing reliance on the aforesaid judgment and the .....

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